A BILL TO BE ENTITLED
AN ACT to eliminate the tax burden on student debt relief.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑153.5(c2) reads as rewritten:
"(c2)	Decoupling Adjustments. – In calculating North Carolina taxable income, a taxpayer must make the following adjustments to the taxpayer's adjusted gross income:
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SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2025.